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Last Updated: 5/24/2013

Subpoenas

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The Minnesota Department of Revenue uses subpoenas to acquire information needed to resolve a case. A subpoena is a legal document that orders its recipient to provide the information requested. View the statutes (Minnesota Statutes, section 270C.32 and M.S. 16D.08)

The department may issue a subpoena because a debtor or third party did not comply with a request by the department. A subpoena may also be issued because a debtor requested one be issued to a third party, or a third party requires one in order to provide the requested information. View the statute (M.S. 270C.32).